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e_Jurnal Ilmiah Riset Akuntansi
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syariah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan, Akuntansi Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 7 Documents
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Search results for , issue "Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020" : 7 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PRILAKU WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT MENGGUNAKAN E-FILING WAJIB PAJAK ORANG PRIBADI KOTA DOMPU Desi Puji Astuti; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT Responding and answering related to the increasing needs of taxpayers throughout Indonesia by improving services must be better than before and there is a desire to reduce the burden of the administration process of taxation reports using paper. One of the tax renewals in terms of the use of Information Technology (IT) for tax administration is implementing electronic media in the form of E-Systems namely E-Filling. This study analyzes the Analysis of Factors Affecting Personal Taxpayer Behavior Interest in Reporting Tax Returns Using E-Filling. The variables used in this study are perceived usefulness, readiness of information technology, security and confidentiality, and perceived convenience as an independent variable, while the dependent variable is interest in using E-Filling. In this study there were 95 respondents used. The results of this study that simultaneously the variable Usage Perception, Information Technology Readiness, Security and Confidentiality, and Ease Perception simultaneously affect the Interest in E-Filling Use. While partially the variable Perception of Use has a positive and significant effect on the Interest in Using E-filling, so the readiness of information technology has a positive effect on the interest in using E-filling, the Security and Confidentiality variable has no influence on the Interest in Using E-Filling, the Perception of Ease variable has no effect of Interest in Using E-Filling.Keywords: perception of use, readiness of information technology, security and confidentiality, perceived ease of use, and interest of E-Filling users.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDY EMPIRIS PADA SKPD KABUPATEN LOMBOK TENGAH) Dini Ariani Putri; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the Effect of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements (Empirical Study of SKPD Lombok Tengah District). Based on the type of research, this research is included in quantitative research. The population in this study is the regional work unit (SKPD) of Central Lombok Regency. The number of samples in this study were 47 respondents with a purposive sampling technique, then the types and sources of data are primary data. Data collection methods in this study were obtained through questionnaires consisting of 27 statement items and were processed with the help of the SPSS program. Based on the results of data analysis using multiple linear regression models shows that simultaneously internal control system variables and accounting information systems have a significant effect on the quality of financial statements. Partially, the internal control system has a significant positive effect on the quality of financial statements. Partially the accounting information system has a significant positive effect on the quality of financial statements.Keywords: Internal Control Systems, Accounting Information Systems, Quality of Financial Statements.
PENGARUH SANKSI PERPAJAKAN, KUALITAS PELAYANAN, DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN MOJOKERTO Chadinamin Fadhilatil Maula; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of Tax Sanctions, Service Quality and Moral of Taxpayers on UMKM Taxpayer Compliance in Mojokerto Regency. This type of research is quantitative research. The population used in this study were UMKM users who were registered at the Department of Cooperatives and Micro Enterprises in Mojokerto Regency. The sampling technique used in this study is the Slovin formula and obtained a total sample of 100 respondents. The data collection method in this study used a questionnaire because the data collection techniques were carried out by giving a number of questions and written statements to respondents. Research data and hypotheses in this study were analyzed using SPSS 16.0. The results of this study indicate that the variables of tax sanctions, service quality and morality of taxpayers have an effect on tax compliance for UMKM.Keywords: Tax Sanctions, Service Quality, Taxpayer Morals, Taxpayer Compliance
PENGARUH EARNING PER SHARE (EPS), DIVIDEND PER SHARE (DPS) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Periode 2016-2019) Seny Tiara; Anik Malikah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to find out how the effect of earnings per share (EPS), Dividend Per Share (DPS) and Return On Equity (ROE) on Stock Prices. In this study EPS, DPS and ROE are the independent variables while the stock price is the dependent variable. The data used in this study are secondary data. The population in this study are mining companies listed on the Indonesia Stock Exchange in the 2016-2019 period. Data collection techniques using purposive sampling. In this study using multiple regression analysis. The results of this study are simultaneously variable Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) simultaneously affect the Stock Price. And partially Earning per Share (EPS) has a significant positive effect on stock prices, Dividend per Share (DPS) has a positive effect on stock prices and Return on Equity (ROE) has a significant positive effect on Stock Prices.Keywords: Earning per Share (EPS), Dividend per Share (DPS) and Return on Equity (ROE) and Share Prices
PENGARUH RELIGIUSITAS, LOVE OF MONEY, MACHIAVELLIAN, DAN PENDIDIKAN ETIKA BISNIS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi Fakultas Ekonomi Universitas Islam Malang) Safitri Yustisianingsih; Maslichah Maslichah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the Effect of Religiosity, Love of Money, Machiavellian, and Business Ethics Education on the Ethical Perceptions of Accounting Students. The population in this study were students of the Accounting Study Program Faculty of Economics and Business, Malang Islamic University class of 2016. The sample was selected using purposive sampling and the calculation of the number of samples using the Slovin formula and then obtained as many as 134 students based on established criteria. This research uses multiple linear regression models. The results of this study indicate that simultaneously the variable of religiosity has a significant positive effect on the ethical perceptions of accounting students. Simultaneously the love of money variable has no effect on the ethical perceptions of accounting students. Simultaneously Machiavellian variables negatively affect the ethical perceptions of accounting students. Simultaneously the business ethics education variable has a positive effect on the ethical perceptions of accounting students.Keywords: Religiosity, Love of Money, Machiavellian, Business Ethics Education, and Ethical Perception
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI PEMILIK, DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM Dyah Pitaloka; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the influence of educational background, owner's accounting knowledge, and training in preparing financial statements on small and medium micro businesses financial statements. The population in this study was the small and medium micro businesses in the field of footwear in the district of Sooko, Mojokerto Regency. This study uses small businesses and 91 small business shoes selected by the method of Purposive Sampling. The analytical model used in this study is multiple linear regression. The results of this study show that educational variables, owners' accounting knowledge and education in preparing financial statements can simultaneously have a large impact on the financial statements of small and medium-sized enterprises.Keywords: small and medium micro businesses Financial Reports, Educational Background, Accounting Knowledge, and Training on Financial Report Preparation
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Dwi Mila Oktaviani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to evaluate the effect of good corporate governance mechanisms on the financial performance of manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange in the 2016-2018 period. The independent variables in this study consisted of an independent board of commissioners, managerial ownership and an audit committee. While the dependent variable is the company's financial performance as measured by Return On Assets (ROA). The data analysis method used is multiple linear regression analysis. Sampling using a purposive sampling method and obtained 13 companies from 24 manufacturing companies in the food and beverage sector in accordance with the criteria to be used as research objects. Based on the research, it is known that the independent board of commissioners, managerial ownership and audit committee simultaneously influence the financial performance of companies listed on the Indonesia Stock Exchange in the period 2016-2018. But partially the independent board of commissioners has a negative effect on financial performance. While managerial ownership and audit committees do not affect financial performance. With an R Square value of 38.9% which is where the dependent variable is affected by the independent variable. While the remaining 61.1% is influenced by other variables not used in this study.  Keywords: Dewan Komisaris Independen, Kepemilikan Manajerial, Komite Audit, Kinerja Keuangan (ROA).

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